Hiroshima University Syllabus

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Academic Year 2021Year School/Graduate School Graduate School of Humanities and Social Sciences (Master's Course) Division of Humanities and Social Sciences Management Sciences Program
Lecture Code WMF01400 Subject Classification Specialized Education
Subject Name 税法コンプレッション
Subject Name
Subject Name in
Compression of Tax
ハヤシ コウイチ
Campus Higashi-Senda Semester/Term 1st-Year,  First Semester,  First Semester
Days, Periods, and Classrooms (1st) Tues11-12:Higashi-Senda Seminar Rm 2
Lesson Style Lecture Lesson Style
(More Details)
Focusing on the issues covered by the textbook, the lessons will be conducted in discussion style. In addition, students will be expected to explain the contents of the textbook and the related issues.
Credits 2.0 Class Hours/Week   Language on Instruction J : Japanese
Course Level 5 : Graduate Basic
Course Area(Area) 24 : Social Sciences
Course Area(Discipline) 04 : Management
Eligible Students Student of Social Sciences course
Keywords judicial precedent,Article interpretation,logical interpretation,Literal Interpretation,SDG_10 
Special Subject for Teacher Education   Special Subject  
Class Status
within Educational
Understanding of income tax and corporate tax. 
Criterion referenced
Class Objectives
/Class Outline
The purpose of this lecture is to acquire the knowledge of the theoretical side as to the income taxation (including corporate tax) which is principal of national tax items. In addition, in order to deepen the understanding of the contents, students are expected to answer the questions related to the contents of the textbook. 
Class Schedule lesson1 Introduction・Interpretation of Tax Laws
lesson2 Income Tax: Concept of Income・Taxpayers
lesson3 Income Tax: Structure of Income Tax Law
lesson4 Income Tax: Income classification(1)
lesson5 Income Tax: Income classification(2)
lesson6 Income Tax: Income classification(3)
lesson7 Corporation Tax: Corporation Tax Foundation・ Taxpayers
lesson8 Corporation Tax: Meaning of Corporate Income・Revenues
lesson9 Corporation Tax: Expenses(1)
lesson10 Corporation Tax: Expenses(2)
lesson11 Corporation Tax: Family Corporation
lesson12 Corporation Tax: partnership・trust
lesson13 Corporation Tax: Corporate Reorganization・Group Taxation
lesson14 Corporation Tax: International Taxation(1)
lesson15 Corporation Tax: International Taxation(2)

The contents for every time are only standards and may change. 
Yoshitaka Masui, "Sozeihou Nyumon,2th ed."(Yuhikaku, 2018).
Hideaki Sato,"Standard Syotokuzeihou, 2th second revised ed."(Yuhikaku, 2020) .
PC or AV used in
(More Details) N/A  
Learning techniques to be incorporated  
Suggestions on
Preparation and
Reading the specified pages of the textbook in advance shall be required.  
Requirements Please attend the first lecture for sure as the presentation details shall be explained then. 
Grading Method Graded with presentation, class participation and result of assignment. 
Practical Experience Experienced  
Summary of Practical Experience and Class Contents based on it As one of the relativity of truth in the field of social science, I will explain and discuss the views from various viewpoints from my experience as a government and consultant. 
Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching. 
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